會計專業術語中英文對照參考(doc 17頁)

會計專業術語中英文對照參考內容摘要：
(1)ABC 作業基礎成本計算
(2)absorbed overhead 已吸收製造費用
(3)absorption costing 吸收成本計算
(4)account 帳戶,報表
(5)accounting postulate 會計假設
(6)accounting series release 會計公告文件
(7)accounting valuation 會計計價
(8)account sale 承銷清單
(9)accountability concept 經營責任概念
(10)accountancy 會計職業
(11)accountant 會計師
(12)accounting 會計
(13)agency cost 代理成本
(14)accounting bases 會計基礎
(15)accounting manual 會計手冊
(16)accounting period 會計期間
(17)accounting policies 會計方針
(18)accounting rate of return 會計報酬率
(19)accounting reference date 會計參照日
(20)accounting reference period 會計參照期間
(21)accrual concept 應計概念
(22)accrual expenses 應計費用
(23)acid test ration 速動比率(酸性測試比率)
(24)acquisition 購置
(25)acquisition accounting 收購會計
(26)activity based accounting 作業基礎成本計算
(27)adjusting events 調整事項
(28)administrative expenses 行政管理費
(29)advice note 發貨通知
(30)amortization 攤銷
(31)analytical review 分析性檢查
(32)annual equivalent cost 年度等量成本法
(33)annual report and accounts 年度報告和報表
(34)appraisal cost 檢驗成本
(35)appropriation account 盈餘分配帳戶
(36)articles of association 公司章程細則
(37)assets 資產
(38)assets cover 資產保障
(39)asset value per share 每股資產價值
(40)associated company 聯營公司
(41)attainable standard 可達標準
(42)attributable profit 可歸屬利潤
(43)audit 審計
(44)audit report 審計報告

..............................